Simon Harris (Wicklow, Fine Gael)
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Question 178: To ask the Minister for Finance the reason mortgage holders who purchased their homes between 2004 and 2008 but subsequently moved their mortgage to a different bank have been excluded from the 30% mortgage interest relief rate; if he intends to address this anomaly; and if he will make a statement on the matter. [18753/12]

Michael Noonan (Limerick City, Fine Gael)
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The position is that moving a mortgage from one lender to another does not exclude an individual from availing of the 30 per cent rate of mortgage interest relief in so far as the individual was a first-time buyer and who took out their first mortgage in the period 2004 to 2008 and the home, purchased between 2004 and 2008, continues to be the person's sole or main residence.